Name
Shevchenko Oleg Igorevich
Scholastic degree
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Academic rank
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Honorary rank
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Organization, job position
Kuban State Agrarian University
Web site url
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Articles count: 1
In 2015, the Federal law introduces amendments to
the tax code of the Russian Federation, one of the
main changes is the inclusion of a new article 32. In
this article of the code addresses the issue of levying
tax on property of individuals. the reform of property
taxation in the Russian Federation in 2016, and the
final realization planned for 2020. Despite the fiveyear
implementation period of the reform of real
property taxation in the scientific community and
citizens, there are many questions and concerns. In
our opinion, there are several basic problems, such as
the lack of regulations on real property subject to
taxation, the feasibility of changing the tax base from
the inventory value on the cadastral value of objects
of taxation, the need for constant revision of the
cadastral value of real estate in rapidly developing
urban districts and identifying sources of funding for
these works. Given the current crisis situation,
administration of municipalities seek to raise
revenues, but at the same time it is essential to
monitor social tensions of the population, awareness
in the media and tax authorities. All activities should
be aimed at reforming and improving the legal base
and system of cadastral evaluation